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State Comptroller DiNapoli Releases School District Audits
… none of the appropriated fund balance was actually used to finance operations from 2015-16 through 2017-18. Deposit … hired a special education teacher which has allowed them to offer an additional class in-house. Officials calculated … officials negotiated a change in the employee contracts to reduce the district’s share of health insurance costs for …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsBelleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… expenditure claims, totaling $5,080, did not contain proof that the member or employee attended the conference or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by … travel policy to require members and employees to submit proof of attending and/or completing the conference or …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Elba Fire Department – Controls Over Financial Activities (2014M-286)
… of Elba, Genesee County. The Department, which is governed by an elected nine-member Board of Directors, provides fire … disbursements were not adequately supported or reviewed by the Board before payment. Key Recommendations Audit the … that they are for appropriate purposes and supported by adequate documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Authority’s timekeeping and … by a seven-member Board of Commissioners, provides low rent housing for qualified individuals in accordance with …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Village of Schuylerville – Procurement (2014M-228)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement practices for the … which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … in accordance with statute. Provide guidance relating to the best value method as an alternative for awarding …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, … school districts. The BOCES, which delivers services to approximately 1,200 students, is governed by a 12-member … paid even though tuition was not reimbursable according to the collective bargaining agreement (CBA). Not all claims …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
Watkins Glen Central School District Health Insurance Cost Savings 2016M144
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… to the Medicaid program by the transportation provider. Group rides are not allowed without prior authorization, and … approved, providers can only bill for mileage once for the group. Sublime was enrolled in the Medicaid program as a … for individual rides which were actually unauthorized group rides. Investigators determined that nearly 85% of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000DiNapoli Releases Bond Calendar for Second Quarter
… the Securities Coordinating Committee which was created by Gubernatorial Executive Order primarily to coordinate the … Refundings or reofferings are currently being contemplated by: the City of New York, the Dormitory Authority of the … upon execution of all project approvals required by law. The schedule is released by the committee to assist …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterTravel Advisory No. 11
GFO Updates Employee Expense Reimbursements
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsWayne County – Financial Management (2012M-249)
… has approximately 94,000 residents. The County is governed by a Board of Supervisors which is comprised of 15 members, … substantial fund balances that were not substantiated by formal and transparent plans for their use. The Board’s … years (2007 to 2011) included overestimated expenditures by approximately $28 million and underestimated revenues by …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… 41,000 students in Rockland County. BOCES is governed by a nine-member Board of Education elected by the boards of the component districts. Budgeted … year totaled approximately $103.7 million. Key Findings By creating the position of Chief Operating Officer/Deputy …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTown of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is governed by … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Shandaken – Payroll (2013M-201)
Town of Shandaken Payroll 2013M201
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … policies and procedures over the IT system, including a computer use policy and adequate controls over computer …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mService Retirement Benefit – State Police Plan
… , go to the ‘My Account Summary’ area of your Account Homepage and click “Apply for Retirement.” You can also apply …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitWaverly Central School District - Financial Operations (2019M-136)
… 30 claims (11 percent) totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved by the claims auditor. The senior account clerk’s leave … her sick leave balances exceeded the contractual maximum by 111 days. Key Recommendations Implement internal controls …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Lansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of Brunswick, Pittstown and Schaghticoke, as well as the City of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Little Flower Union Free School District – Tuition (2015M-233)
… July 1, 2014 through June 30, 2015. Background The Little Flower Union Free School District is a special act public … Little Flower Union Free School District Tuition 2015M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233